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← Rafah International

2024-07-31-accounts

Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

Charity Assist Accountants Ltd

Certified Public Accountants and Charity Independent Examiners

Unit 27 Batley Enterprise Centre

513 Bradford Road Batley West Yorkshire

WF17 8LL

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

Contents Page
Basic information 3
Trustees’ annual report 4-10
Independent examiner's report on the accounts 11-12
Income and expenditure accounts 13-14
Notes 15-19

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

Basic information

Address

Rafah International 14 Greenbank Road Edinburgh EH10 5RY

Bank

Barclays Bank

Crackenedge Lane

Dewsbury

WF13 1PT

Accountants

Charity Assist Accountants Ltd Unit 27 Batley Enterprise Centre

513 Bradford Road

Batley

WF17 8LL

Charity registration number

1168436

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

Rafah International
Income and Expenditure Accounts for the year ended 31[st] July 2024		 Rafah International
Income and Expenditure Accounts for the year ended 31[st] July 2024		 Rafah International
Income and Expenditure Accounts for the year ended 31[st] July 2024		 Rafah International
Income and Expenditure Accounts for the year ended 31[st] July 2024		 Rafah International
Income and Expenditure Accounts for the year ended 31[st] July 2024		 Rafah International
Income and Expenditure Accounts for the year ended 31[st] July 2024		 Rafah International
Income and Expenditure Accounts for the year ended 31[st] July 2024		 Rafah International
Income and Expenditure Accounts for the year ended 31[st] July 2024
Trustees' Annual Report for the period
From Period start date To Period end date
1st Aug 2023 31st Jul 2024

Section A Reference and administration details

Charity name

Rafah International

Other names charity is known by

Registered charity number (if any) 1168436 Charity's principal address 14 Greenbank Road Edinburgh Postcode EH10 5RY ~~——~~ Names of the charity trustees who manage the charity Trustee name 1 Amin Ali Oliver Desmond Buxton 2 Mohammed Ali Rasul 3 Anawar Ul Hassan 4 John Franklin Rhodus Jr ~~———~~ Section B Structure, governance and management Description of the charity’s trusts

CIO – Foundation registered 26[th] July 2016 Type of governing document (eg. trust deed, constitution) CIO How the charity is constituted (eg. trust, association, company) ~~a~~

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

Trustee selection methods

Section C Objects and activities

Summary of the objects of
the charity set out in its
governing document		 1. To prevent or relieve poverty or financial hardship.
2. To relieve financial hardship, sickness and poor health,
amongst orphans and widows;
3. To relieve and assist people who are the victims of war or
armed conflict or natural and/or man-made disasters,
epidemic, or famine, including (without limitation) provision
of emergency response and recovery including the supply
of medical and/or financial aid to such persons;
4. And to prevent or relieve poverty or financial hardship of
refugees and displaced persons, including by preserving
and protecting their physical and mental health.
5. In all cases by any charitable means, working anywhere in
the world regardless of the beneficiaries' religion, race,
ethnicity, disability, gender, geographical location and
political conviction.

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

The charity gives grants to Arrafah Foundation, based in Yemen, to achieve its objects through projects such as Zakat and Qurbani distributions, orphan sponsorships, widow sponsorships, needy sponsorships, mass weddings, humanitarian support, food feeding, water bill, health aid and others. The main source of income is UK Summary of the main public donations. activities undertaken for the public benefit in Charity commission requires the trustees of a charity to: relation to these objects • Select suitable accounting policies, apply them consistently, (include within this section make judgement and estimates that are reasonable and the statutory declaration prudent; that trustees have had • Prepare the financial statements on the going concern basis unless there is a reason to believe that the Association will not regard to the guidance continue for the foreseeable future. issued by the Charity The Trustees are responsible for the keeping of proper accounting Commission on public records, which disclose with reasonable accuracy at any time the benefit) financial position of the charity and to enable them to ensure that the financial statements comply with the Charity Act 2011. They are also responsible for safeguarding the assets of the association and hence to take reasonable steps for the prevention and detection of fraud and other irregularities.

Section D Achievements and performance

The charity was able to raise donations which they have used towards Summary of the main their charitable activities during the year. See section F for the projects achievements of the run by the charity. charity during the year

Section E Financial review

The charity holds £5,000 in reserve in case of an emergency expense Brief statement of the and to cover running costs. charity’s policy on reserves

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

Section F Projects

Orphan sponsorship

Rafah International, runs an orphan sponsorship project which sends money to orphans in the city of Tarim and the surrounding area for clothing, medical expenses, school fees, school transport, stationery only to mention a few. Sponsors are provided with a photograph and an annual progress update on the welfare and education of the orphan they will be sponsoring.

Qurbani project

Rafah International performs Qurbani/Udhiyah in Hadramawt and areas of Yemen hit by conflict including, Aden, alHudaydah, al-Bayda and Sanaa. These donations provide people in Yemen with meat to eat during Eid.

Nabi Hud Project

Rafah International set up the First Light Project or ‘Bakiru’, which means to do something early. The Project gives everyone the opportunity to give even a small amount of charity on a daily basis. Beneficiaries of this project include: widows, orphans, students, teachers and those with functional disabilities.

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

Medical clinic fund

Rafah International supports two primary medical clinics within Dar Al-Mustafa and Dar Al-Zahra in Tarim, Yemen. This project helps cover operating expenses, medical supplies and medical devices of the health clinics and ensures the necessary and continuous free health care and medicine for more than 1500 male and female students whilst assisting locals in Tarim and in the wider community.

Sponsor a widow or divorcee

This project aims to aid in alleviating a widow/divorcee and their children’s difficulties by covering their basic needs.

UK poverty relief

This campaign is to assist people who are struggling to meet the basic necessities in the UK .

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

Yemen water appeal

This campaign provides clean water to the people in the regions of Sanaa and Hadhramout to drink, prepare meals and wash themselves.

School bag project

The charity raises funds to help struggling Yemeni families by providing their children with school bags which contains school essentials.

The feeding food project

This project is operated in many cities across Yemen to provide food packages to the vulnerable communities. Furthermore, this project distributes food and basic necessities during times of crisis and emergencies.

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Rafah International members of On accounts for the year 31[st] July 2024 Charity no 1168436 ended (if any) Set out on pages 12-13

I report to the trustees on my examination of the accounts of the above charity for the year ended 31 / 07 / 2024

Responsibilities and basis of report

As the charity trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

Section A Section A
Recommended categories by
activity		 Guidance Notes Unrestricted
funds		 Unrestricted
Restricted
income
funds		 Endowment
funds		 Total funds Prior year
funds
£ £ £ £ £
Incoming resources (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies S01 33,516 429,226 - 462,742 558,087
Investments S04 566 - 566 464
Separate material item of income S05 - - - - -
Other S06 - - - - -
Total S07 34,082 429,226 - 463,308 558,551
Resources expended (Note 6)
Expenditure on:
Raising funds S08 595 5,267 - 5,862 6,597
Charitable activities S09 52,613 207,646 - 260,259 481,313
Separate material item of expense S10 - - - - -
Other S11 9,160 - - 9,160 20,061
Total S12 62,368 212,913 - 275,280 507,971
Net income/(expenditure)
before investment
gains/(losses)		 S13 28,285
-		 216,313 - 188,028 50,580
Netgains/(losses)on investments S14 - - - - -
Net income/(expenditure) S15 28,285
-		 216,313 - 188,028 50,580
Extraordinary items S16 - - - - -
Transfers between funds
g		 S17 - - - - -
g
gains/(losses):
Gains and losses on revaluation of fixed assets
for the charity’s own use		 S18 - - - - -
Other gains/(losses) S19 - - - - -
Net movement in funds S20 28,285
-		 216,313 - 188,028 50,580
Reconciliation of funds:
Total funds brought forward S21 46,298 312,835 - 359,133
547,161		 308,553
Total funds carried forward S22 18,013 529,148 - 359,133

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

Section C Notes to the accounts Section C Notes to the accounts (cont) (cont) (cont) (cont) (cont)
Note 3 Analysis of
Analysis Unrestricted
funds
Restricted
income
funds		 Endowment
funds		 Total funds Prioryear
£ £
Donations and legacies: Donations 3,208 278,996 - 282,204 367,187
Gift Aid (note4) 30,058 - 30,058 46,605
Legacies - - - - -
General grants provided by government/other charities
(note4)		 250 150,230 - 150,480 144,295
Membership subscriptions and sponsorships which are
in substance donations		 - - - -
Donatedgoods,facilities and services - - - - -
Other - - - -
Total 33,516 429,226 - 462,742 558,087
Income from investments: Interest income 566 - - 566 464
Dividend income - - - - -
Rental and leasing income - - - - -

Other		 - - - - -
Total 566 - - 566 464
TOTAL INCOME 34,082 429,226 - 463,308 558,551
Note 4 Analysis of receipts ofgrants Note 4 Analysis of receipts ofgrants
Description This year Last year
£ £
Grant 1 Al-ImdaadFoundation - 92,526
Grant 2 Al Saaf Foundation 4,000 4,725
Grant 3 Greensville Trust 139,582 8,936
Grant 4 Forgotten People - 792
Grant 5 Haji Rafique Foundation 5,000 15,750
Grant 6 Qalb Connection - 21,567
Grant 7 New Beginnings 1,648 -
Other Paypal - -
Total 150,230 144,296

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

Note 6 Analysis of expenditure Analysis of expenditure
Analysis Unrestricted
funds		 Restricted
income
funds		 Endowment
funds		 Total funds Prioryear
£ £
Expenditure on
raising funds:		 Incurred seeking donations - 5,267 - 5,267 6,078
Incurred seeking legacies - - - - -
Advertising, marketing, direct mail and publicity 595 - - 595 519
Total expenditure on raising funds 595 5,267
-		 5,862 6,597
Expenditure on
charitable
activities		 Accountancy fees 925 - - 925 925
Annual return 225 - 225 225
Bank charges 336 336 648
Bookkeeping 4,292 4,292 4,070
Clerical and adminstration support 28,546 28,546 22,711
Corporation tax return 125 125
Dataprotection 35 35 35
Eid event - - - - 60
Event sponsorships - 3,250 3,250 12,000
Fundraising cost 50 50 50
Gift aid work review 808 808
Governance 10,800 10,800 22,567
Grants UK - - - 6,526
Grants Yemen 193,913 193,913 380,241
Independent examination 525 525 525
Insurance - - 839
Payroll charges 240 240 -
Poster design 140 140 -
Printing , postage & stationery 85 85 330
Telephone - -
Wages 4,200 4,200 3,999
Website 1,282 1,282 1,906
Yemen field visit - - 8,786
Yemen office expenses - 10,483 - 10,483 14,869
Total expenditure on charitable activities 52,613 207,646 - 260,258 481,313
Other
Depreciation 548 - - 548 730
Exchange diff's & charges 8,612 - - 8,612 19,331
- - - -
- - - -
Total other expenditure 9,160 - - 9,160 20,061
TOTAL EXPENDITURE 62,368 212,912 - 275,280 507,971

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

Note 10 Details of certain items of expenditure Note 10 Details of certain items of expenditure Note 10 Details of certain items of expenditure
10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of
accounts and other services provided by your independent examiner. If nothing
waspaidplease enter '0' in the appropriate box(es).
This year Last year
£ £
Independent examiner’s fees 525 525
Assurance services other than audit or independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services)
paid to the independent examiner

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

Note 13 Grantmaking Note 13 Grantmaking Note 13 Grantmaking Note 13 Grantmaking Note 13 Grantmaking
Please complete this note if the charity made any grants or donations which in aggregate form a material part of
the charitable activities undertaken.
13.1 Analysis of grants paid (included in cost of charitable activities)
Analysis Grants to
institutions		 Grants to
individuals		 Support costs Total
£ £
Humanitarianaid 193913 - 193,913
Total 193,913 - - 193,913
Please enter “Nil” if the charity does not identify and/or allocate support costs.
13.2 Grants made to institutions
My charity has made grants to particular institutions that are material in
the context of its grantmaking. Details of the institution supported,
purpose of the grant and total paid to each institution is available on the
charity's web site.		 Please provide
details of charity's
URL.
No Provide details
below
Names of institution Purpose Total amount of
grantspaid £
Arrafah Foundation Humanitarian aid 54,117
Al Hejrah Humanitarian aid 6,395
Al-Imdaad Foundation Humanitarian aid 50,000
Alisaead Humanitarian aid 3,597
Alsaadah Est Humanitarian aid 13,872
Alsaadat Foundation For Developmernt Humanitarian aid 4,425
Alwadad Humanitarian aid 44,099
Assadah Foundation For Development Humanitarian aid 4,796
Alwedad Foundation For Development Humanitarian aid 12,612
Total grants to institutions in reporting period **193,913 **
Other unanalysed grants -
TOTAL GRANTS PAID 193,913
Note 13 Grantmaking Note 13 Grantmaking Note 13 Grantmaking Note 13 Grantmaking Note 13 Grantmaking
Please complete this note if the charity made any grants or donations which in aggregate form a material part of
the charitable activities undertaken.
13.1 Analysis of grants paid (included in cost of charitable activities)
Analysis Grants to
institutions		 Grants to
individuals		 Support costs Total
£ £
Humanitarianaid 193913 - 193,913
Total 193,913 - - 193,913
Please enter “Nil” if the charity does not identify and/or allocate support costs.
13.2 Grants made to institutions
My charity has made grants to particular institutions that are material in
the context of its grantmaking. Details of the institution supported,
purpose of the grant and total paid to each institution is available on the
charity's web site.		 Please provide
details of charity's
URL.
No Provide details
below
Names of institution Purpose Total amount of
grantspaid £
Arrafah Foundation Humanitarian aid 54,117
Al Hejrah Humanitarian aid 6,395
Al-Imdaad Foundation Humanitarian aid 50,000
Alisaead Humanitarian aid 3,597
Alsaadah Est Humanitarian aid 13,872
Alsaadat Foundation For Developmernt Humanitarian aid 4,425
Alwadad Humanitarian aid 44,099
Assadah Foundation For Development Humanitarian aid 4,796
Alwedad Foundation For Development Humanitarian aid 12,612
Total grants to institutions in reporting period **193,913 **
Other unanalysed grants -
TOTAL GRANTS PAID 193,913

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

Note 14 Tangible fixed assets Note 14 Tangible fixed assets Note 14 Tangible fixed assets Note 14 Tangible fixed assets Note 14 Tangible fixed assets Note 14 Tangible fixed assets
Please complete this note ifthe charity has any tangible fixed assets
14.1 Cost or valuation
Freehold land
& buildings		 Other land &
buildings		 Plant,
machinery
and motor
vehicles		 Fixtures,
fittings and
equipment		 Total
£ £ £ £ £
At the beginning of
the year		 - - - 2,192 2,192
Additions - - - - -
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - - 2,192 2,192
14.2 Depreciation and impairments
**Basis SL or RB SL or RB SL or RB RB SL or RB Straight Line
("SL") or
Reducing
Balance
("RB")
** Rate 25%
At beginning of the
year		 - - - - -
Disposals - - - - -
Depreciation - - - 548 548
Impairment - - - - -
Transfers* - - - - -
At end of the year - - - 548 548
14.3 Net book value
Net book value at the
beginning of the year		 - - - 2,192 2,192
Net book value at the
end of the year		 - - - 1,644 1,644

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Rafah International

Income and Expenditure Accounts for the year ended 31[st] July 2024

Rafah International
Income and Expenditure Accounts for the year ended 31st July 2024		 Rafah International
Income and Expenditure Accounts for the year ended 31st July 2024		 Rafah International
Income and Expenditure Accounts for the year ended 31st July 2024		 Rafah International
Income and Expenditure Accounts for the year ended 31st July 2024		 Rafah International
Income and Expenditure Accounts for the year ended 31st July 2024
Note 19 Debtors and prepayments
Please complete this note if the charity has any
debtors or prepayments.
19.1 Analysis of debtors This year Last
year(restated)
£ £
Trade debtors 3,200.0 5,300.0
Prepayments and accrued income - -
Other debtors(gift aid) 26,227.0 39,323.0
Total 29,427.0 44,623.0
Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
This year Last year
(restated)
£ £
Trade debtors 3,200.0 5,300.0
Prepayments and accrued income - -
Other debtors - -
- -
Total - -
Rafah International
Income and Expenditure Accounts for the year ended 31st July 2024		 Rafah International
Income and Expenditure Accounts for the year ended 31st July 2024		 Rafah International
Income and Expenditure Accounts for the year ended 31st July 2024		 Rafah International
Income and Expenditure Accounts for the year ended 31st July 2024		 Rafah International
Income and Expenditure Accounts for the year ended 31st July 2024
Note 19 Debtors and prepayments
Please complete this note if the charity has any
debtors or prepayments.
19.1 Analysis of debtors This year Last
year(restated)
£ £
Trade debtors 3,200.0 5,300.0
Prepayments and accrued income - -
Other debtors(gift aid) 26,227.0 39,323.0
Total 29,427.0 44,623.0
Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
This year Last year
(restated)
£ £
Trade debtors 3,200.0 5,300.0
Prepayments and accrued income - -
Other debtors - -
- -
Total - -
Note 20 Creditors and accruals
Please complete this note ifthe charity has any creditors or accruals.
20.1 Analysis of creditors
Amounts falling due
within oneyear		 Amounts falling due after
more than oneyear
This year Last year This year Last year
£ £ £ £
Accruals for grants payable - - - -
Bank loans and overdrafts - - - -
Trade creditors - - - -
Payments received on account for contracts or
performance-related grants		 - - - -
Accruals and deferred income 240 517 - -
Taxation and social security - - - -
Other creditors - - - -
Total 240 517 - -
Note 24Cash at bankand in hand
This year Last year
£ £
Short term cash investments (less than 3 months maturity date) - -
Short termdeposits - -
Cash at bankand on hand 516,330 312,835
Other - -
Total 516,330 312,835

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